Institut for Business Humaniora og Jura

  • CBS Law
Ekstern Lektor

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Presentation and academic fields

Johannes Martinus Lammers (preferred name: Jeroen Lammers)


Education: Master’s degree in Tax Law (LLM) (2000)

Own company: Dr2 Consultants Copenhagen ApS

Professional and/or academic experience

Teaches the following courses:


Skatteret 1

Skatteret 2

Taxation of International Corporate Groups

Other Teaching Activities


Lammers, J., Less is More - Can Developing Countries Gain Tax Revenue by Giving up Taxing Rights?  Copenhagen Business School, CBS LAW Research Paper No. 20-16, 7 August 2020. Available at SSRN: https://ssrn.com/abstract=3669117

Lammers, J., OECD Unified Approach Leaves Market Jurisdictions out in the Cold, Tax Notes International 2020, Vol. 97 (2), pp. 171-180, 13 January 2020

Lammers, J., Issues with the OECD concept of User Participation and a More Pragmatic Solution to Tax Rent Seeking, Tax Notes International 2019, Vol. 96 (7), pp 611-622, 18 November 2019

Lammers, J., Nationale CO2-heffing: Dood in de Pot, Weekblad voor Fiscaal Recht, WFR2019/33, Wolters Kluwer, Deventer, 12 February 2019

Lammers, J., How Much Weight Does 1 Trillion Carry? Assessing Data on Tax Planning, Avoidance and Evasion, Tax Notes International 2014, Vol. 73 (13), pp 1193-1200, 31 March 2014

Lammers, J., Wat willen DGA’s nu eigenlijk?Weekblad voor Fiscaal Recht, WFR 2009/601, Wolters Kluwer, Deventer, 14 May 2009

Lammers, J. & Nikken, R., De Levensloopregeling; Waarheen, Waarvoor, Weekblad voor Fiscaal Recht, WFR 2007/389, Wolters Kluwer, Deventer, 19 April 2007